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MCQs

Total Questions : 195 | Page 11 of 20 pages
Question 101. If the budgeted total cost in fixed overhead is $385000 and the budgeted total quantity is $6730, then budgeted fixed overhead cost per unit will be
  1.    $57.21 per unit
  2.    $67.21 per unit
  3.    $77.21 per unit
  4.    $87.21 per unit
 Discuss Question
Answer: Option A. -> $57.21 per unit
Answer: (a).$57.21 per unit
Question 102. If the fixed setup cost is $21000 and the variable setup cost is $11000, then the setup cost would be
  1.    $12,000
  2.    $15,000
  3.    $10,000
  4.    $32,000
 Discuss Question
Answer: Option D. -> $32,000
Answer: (d).$32,000
Question 103. The variable overhead flexible budget variance is added to flexible budget amount to calculate
  1.    actual cost incurred
  2.    fixed cost incurred
  3.    variable cost incurred
  4.    manufacturing cost incurred
 Discuss Question
Answer: Option A. -> actual cost incurred
Answer: (a).actual cost incurred
Question 104. In flexible budget analysis, the variable overhead flexible budget variance is equal to
  1.    fixed cost-variable budget amount
  2.    actual cost-flexible budget amount
  3.    variable cost-allocated amount
  4.    actual cost-variable amount
 Discuss Question
Answer: Option B. -> actual cost-flexible budget amount
Answer: (b).actual cost-flexible budget amount
Question 105. If the flexible budget amount is $26000 and fixed overhead flexible budget variance is $12500, then actual incurred cost would be
  1.    $38,500
  2.    $48,500
  3.    $58,500
  4.    $13,500
 Discuss Question
Answer: Option A. -> $38,500
Answer: (a).$38,500
Question 106. The machine budgeted time standards are set too tight, is the possible cause for
  1.    priced budget
  2.    exceeding budget
  3.    fixed budget
  4.    variable budget
 Discuss Question
Answer: Option B. -> exceeding budget
Answer: (b).exceeding budget
Question 107. If the total setup cost is $35000 and fixed setup cost is $19000, then the variable fixed cost would be
  1.    $16,000
  2.    $54,000
  3.    $64,000
  4.    $74,000
 Discuss Question
Answer: Option A. -> $16,000
Answer: (a).$16,000
Question 108. The third step in developing operating budget is
  1.    analysis of batches
  2.    analysis of batches
  3.    analysis of products
  4.    making predictions about future
 Discuss Question
Answer: Option D. -> making predictions about future
Answer: (d).making predictions about future
Question 109. The budgeting method, which incorporates an improvement anticipated in budgeting period into budget numbers, can be classified as
  1.    anticipated budgeting
  2.    number budgeting
  3.    predict budgeting
  4.    kaizen budgeting
 Discuss Question
Answer: Option D. -> kaizen budgeting
Answer: (d).kaizen budgeting
Question 110. The part of the master budget, which covers the capital expenditures, budgeted statement of cash flows and balance sheets are classified as
  1.    financial budget
  2.    capital budget
  3.    cash flows budget
  4.    balanced budget
 Discuss Question
Answer: Option A. -> financial budget
Answer: (a).financial budget

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